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2019 (1) TMI 971 - AT - Central ExciseCENVAT Credit - input services - commission paid to their agents - Contradicting decisions - Held that:- In view of the two contradictory decisions, the legislature took a call for explaining the meaning of sales promotion holding that Taking into circumstances under which the Explanation was inserted in Rule 2(l) of Rules, 2004 and consequence of the Explanation to extend the benefit to the assessee as per Board Circular, we hold that the Explanation inserted in Rule 2(l) of Rules, 2004 by Notification No. 2/2016-CX (N.T.) should be declaratory in nature and effective retrospectively. Commissioner(Appeals) has committed no error while allowing the assesees’ Appeal - appeal dismissed - decided against Revenue.
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